Taxpayers who have participated in Annual Tax on Enveloped Dwellings avoidance schemes must use form AAG4(ATED) to notify HMRC of their assigned scheme reference number. This disclosure form enables the tax authority to track and record individuals and entities engaging in tax avoidance arrangements related to ATED liabilities. The form represents a mandatory reporting requirement for anyone who has been issued a scheme reference number by their tax avoidance promoter.
Source: HMRC (GOV.UK) – Read the original